Municipal Public Service Tax
Municipal public service tax (MPST) is locally imposed and administered by municipalities and charter counties under Chapter 166, Florida Statutes. The sole responsibility
of the Florida Department of Revenue is to gather tax data from local governments imposing the tax and provide it to the public. The Department depends on each taxing authority
to ensure the information is accurate.
MPST is levied on six utility services: electric, fuel oil/kerosene, LP gas, manufactured gas, natural gas, and water. A municipality or charter county must report tax
information if it does not provide the utility service itself or through a separate authority, board, or commission. It is required to report the tax rate, effective date and
a contact name.
Local governments who self-administer utility services are not required to report tax levy information or changes to the Department. However, if a
self-administering local government shares this information with the Department, it appears in the data.
The Municipal Public Service Tax Database Report (Form DR-700001 ) should be used to provide the
Department with changes in a tax levy or rate. The rate change or appeal must be reported at least 120 days before the change occurs.
Note: This information is updated when changes are received by the Department. The information appears as it is submitted.